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[Cites 0, Cited by 0] [Section 416(5)] [Section 416] [Entire Act]

Union of India - Subsection

Section 416(5)(e) in The Income Tax Act, 2025

(e)Save as otherwise provided in this sub-section, every person to whom a notice is issued under that sub-section shall be bound to comply with such notice, and, in particular, where any such notice is issued to a post office, banking company or an insurer, it shall not be necessary for any pass book, deposit receipt, policy or any other document to be produced for the purpose of any entry, endorsement or the like being made before payment is made, irrespective of any rule, practice or requirement to the contrary.